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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Didaktik : Jurnal Ilmiah PGSD STKIP Subang INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Pajak dan Manajemen Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Kritis Atas Penentuan Dasar Pengenaan Pajak dalam Pemotongan PPH Pasal 23 Atas Jasa Ekspedisi: Studi Kasus pada Pola 'All-In' yang Menginklusi Biaya Operasional di PT MPX Indonesia Fransisca Anggraeni; Ratna Septiyanti
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2180

Abstract

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.
PENGARUH FREE CASH FLOW, DEBT MATURITY, DAN KINERJA ESG TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Zafira Firjuan Laiga; Einde Evana; Ratna Septiyanti
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.17854

Abstract

This study aims to examine the effect of Free Cash Flow, Debt Maturity, and Environmental, Social, and Governance (ESG) Performance on Investment Efficiency in energy sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 32 companies selected through a purposive sampling method, resulting in 160 firm-year observations. Data analysis was conducted using panel data regression with the assistance of EViews software, and the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results indicate that Free Cash Flow has a significant positive effect on Investment Efficiency, Debt Maturity has no significant effect on Investment Efficiency, while ESG Performance has a significant positive effect on Investment Efficiency. These findings imply that internal cash flow management and the implementation of sustainability principles play an important role in supporting more efficient investment decisions in energy sector companies in Indonesia.
Analysis of BPHTB Collection Obstacles in Land Rights Registration at ATR/BPN Bandar Lampung Syafiqo Naila Putri; Ratna Septiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.463

Abstract

Purpose: This study aims to analyze the implementation of the Land and Building Acquisition Duty (BPHTB) collection, identify the problems encountered, and examine the strategies undertaken to address these issues in Bandar Lampung. Methodology: This study employed a qualitative approach with descriptive characteristics. Data were collected through interviews, observations, and document analysis. The collected data were analyzed using the data reduction, data presentation, and conclusion-drawing stages. Results: The findings show that the BPHTB collection at the Ministry of ATR/BPN generally complies with existing regulations. However, challenges remain, including low taxpayer compliance, limited comparative data, discrepancies between the NJOP and market value, and limited human resources for verification. The proposed solutions include stronger supervision, improved information systems, and broader public socialization. Conclusions: Although the BPHTB collection has been implemented according to the applicable provisions, its effectiveness remains limited by administrative and technical challenges. Stronger institutional coordination and system improvements are required to optimize the collection process. Limitations: This study is limited to the BPHTB collection process in Bandar Lampung and focuses primarily on qualitative findings, which may limit the generalizability of the results to other regions. Contribution: This study contributes to the understanding of BPHTB collection practices by identifying practical obstacles and proposing strategic improvements that may support more effective tax administration and local revenue management.
Corporate Policy Considerations in Implementing 1.1% and 11% VAT on Coffee Sales M. Aziz Fatur Rachman; Agus Zahron Idris; Ratna Septiyanti; Niken Kusumawardani
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.499

Abstract

Purpose: This study aims to analyze the conformity of the implementation of Value Added Tax (VAT) on the sale of unprocessed coffee beans and examine the company’s policy considerations in selecting the applicable VAT rate at PT Arga Bumi Indonesia. Methodology: This study employed a case study approach with data collection methods conducted through observations, interviews, and documentation of sales transactions, tax invoices, and the tax administration system implemented by the company. Results: PT Arga Bumi Indonesia applies the 11% standard VAT rate in compliance with tax regulations, despite the availability of a 1.1% VAT scheme for certain agricultural products such as processed coffee. This choice is driven by customer characteristics, as most buyers are Taxable Entrepreneurs who require input VAT credit. Conclusion: The company’s policy on applying the VAT rate considers not only administrative convenience but also the needs of business partners, legal certainty, and the sustainability of the company’s business relationships. Limitations: This study is limited to a single company and focuses only on the implementation of VAT on Certain Agricultural Products (BHPT), specifically the sale of dried and roasted coffee beans. Therefore, the findings may not fully represent other agricultural sectors or companies with different characteristics. Contribution: This study contributes to the understanding of VAT implementation in the agricultural sector and provides practical insights for companies in determining VAT policies that align with tax regulations and with business needs.
Pengaruh Efisiensi Operasional, Leverage, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bei Periode 2021-2024 Zaki Riyan Maulana; Chara Pratami Tidespania Tubarad; Ratna Septiyanti; Harsono Edwin Puspita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10050

Abstract

Sektor transportasi dan logistik merupakan salah satu sektor yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi nasional, namun sektor ini juga memiliki tingkat risiko financial distress yang cukup tinggi akibat tingginya biaya operasional, ketergantungan terhadap pendanaan utang, serta dampak fluktuasi nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional, leverage, dan arus kas operasi terhadap financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 32 perusahaan dengan total 128 observasi. Financial distress diukur menggunakan model Grover (G-Score), sedangkan efisiensi operasional diproksikan dengan BOPO, leverage dengan Debt to Asset Ratio (DAR), dan arus kas operasi dengan rasio arus kas operasi terhadap kewajiban lancar. Analisis data dilakukan menggunakan analisis diskriminan dan regresi logistik biner. Hasil penelitian menunjukkan bahwa efisiensi operasional tidak berpengaruh signifikan terhadap financial distress. Sebaliknya, leverage berpengaruh positif dan signifikan terhadap financial distress, yang menunjukkan bahwa semakin tinggi tingkat utang perusahaan maka semakin besar kemungkinan perusahaan mengalami kesulitan keuangan. Sementara itu, arus kas operasi berpengaruh negatif dan signifikan terhadap financial distress, sehingga semakin tinggi kemampuan perusahaan menghasilkan arus kas dari aktivitas operasionalnya, semakin rendah risiko mengalami financial distress. Secara simultan, efisiensi operasional, leverage, dan arus kas operasi berpengaruh signifikan terhadap financial distress.
Machine learning prediction for academic misconduct prediction: an analysis of binary classification metrics Suraya Masrom; Nor Hafiza Abdul Samad; Ratna Septiyanti; Nurshafinas Roslan; Rahayu Abdul Rahman
Bulletin of Electrical Engineering and Informatics Vol 13, No 1: February 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v13i1.5629

Abstract

Academic misconduct is unethical behavior in academic work. To sustain integrity culture and mitigating unethical conducts among higher education institutions community, the academic misconduct detection must be done at an earlier stage. Thus, this study attempted to provide a new empirical contribution with the analysis of binary classification performances metrics to describe the ability of machine learning in predicting academic misconduct. Four machine learning algorithms have been used namely generalized linear model (GLM), logistic regression (LR), decision tree (DT), and random forest (RF). Beside performances comparison, this paper presents the analysis of academic misconduct factors that were constructed based on demography and fraud triangle theory (FTT). The findings showed that all the four machine learning algorithms have obtained good ability in the prediction models with the accuracy at above 80% and below 20% of the classification errors. Rationalization from the FTT attributes has shown as the most important factor in GLM, LR, and DT. In RF, opportunity of FTT attributes have become the most important. Compared to FTT attributes, demography attributes were not providing much benefits to all the machine learning models but remain applicable at very low weight correlations.
Co-Authors Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Aulia Ramadina Salsabila Azhar, Rialdi Azzahro, Latifah Chara Pratami Tidespania Tubarad Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Einde Evana Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraeni Fransisca Anggraini Harsono Edwin Puspita Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman M. Aziz Fatur Rachman Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nor Hafiza Abdul Samad Nur Hajijah, Evi Nurdiono , Nurdiono Nurshafinas Roslan Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Rahayu Abdul Rahman Rahma Akhyar Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rialdi Azhar Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Ruli Indriani Sabarila, Marisa Salsabila, Jihan Sari Indah Oktanti Sari Indah Oktanti Sembiring Setiawan, Daffa Andra Sirli Anillah Sri Sairah Sudrajat Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Suraya Masrom Syafiqo Naila Putri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina yenni agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zafira Firjuan Laiga Zaki Riyan Maulana Zulkarnain, Ega